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All Journal PROSIDING SEMINAR NASIONAL Optimum : Jurnal Ekonomi dan Pembangunan Jurnal Akuntansi Multiparadigma Jurnal Akuntansi dan Perpajakan Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Perisai : Islamic Banking and Finance Journal Jurnal Ekonomi dan Bisnis Jurnal Dinamika Ekonomi dan Bisnis SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Stability: Journal of Management and Business Journal of Dedicators Community Comvice : Journal of community service JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming JABI (Jurnal Akuntansi Berkelanjutan Indonesia) ACCOUNTHIK : Journal of Accounting and Finance JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Abdimisi International Conference on Industrial Revolution for Polytechnic Education Jurnal Akuntansi dan Keuangan JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Akuntansi'45 Golden Ratio of Auditing Research Jurnal Rekognisi Akuntansi (JRA) Indonesian Accounting Literacy Journal CONSEN: Indonesian Journal of Community Services and Engagement Darma Sabha Cendekia Jurnal Ekonomi Bisnis Antartika Jurnal Rekognisi Ekonomi Islam (JREI) Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Pengabdian Masyarakat (Jubdimas) Jurnal Jurisprudence Journal of Business Crime BISNIS : Jurnal Bisnis dan Manajemen Islam
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Journal : prosiding seminar nasional

ANALISIS HUBUNGAN KUALITAS SUMBER DAYA MANUSIA DAN KUALITAS SISTEM AKUNTANSI KEUANGAN DAERAH DENGAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH - Subadriyah; Anita Rahayuningsih
PROSIDING SEMINAR NASIONAL & INTERNASIONAL 2015: Prosiding Bidang Sosial Ekonomi dan Psikologi The 2nd University Research Colloquium
Publisher : Universitas Muhammadiyah Semarang

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Abstract

The problem of Civil Servants often do not match the quality that should be needed. Accountingdepartment sometimes stand by incompetent human resources that affect the quality of accountingsystem and the quality of local government financial reports. This study aims to investigate theinfluence of the quality of human resources, the quality of local financial accounting system, andthe quality of local government financial reports. This research is an explanatory research by using SEM with AMOS. The sample used is SKPD and PPKD namely leadership and the staff inthe accounting department of Jepara and Kudus with 94 samples of respondents. The resultsshowed that the presence of the quality of human resources proved that affect the quality of thelocal government financial reports significance 0.000 and Critical Ratio 2.511. The quality ohuman resources is also evident effect on the application of financial accounting system with acritical ratio 5.710 and 0.000 significance. While the effect on the quality of the quality ofaccounting system to local government financial reports showed significances 0 000 with CR2.464.Keywords: Quality of Human Resources, Quality of Accounting System and Quality of Local Government Financial Report.